Focus Lighting and Fixtures Limited

Focus Lighting and Fixtures Limited (FOCUS) financial statements and selected valuation metrics from NSE/BSE exchange filings through 30 June 2026.

focuslightingandfixtures.com(opens the company website in a new tab)
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Key metrics

Price as of 2026-09-04

Stock price
₹63.37
Market cap
427 Cr
Stock P/E
73.8
P/B
2.91
Dividend yield
0.0%

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Share price

NSE closing price from historical market data.

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Statement tables · Consolidated

Switches quarterly, P&L, balance sheet, and cash flow. Key metrics and ratios stay on consolidated when available.

Amounts in ₹ Cr · NSE preferred when both exchanges report the same period · tap + to expand rows

Quarterly results

Quarterly · ₹ Cr · tap + rows to expand

MetricSept 2023Dec 2023Mar 2024Jun 2024Sept 2024Dec 2024Mar 2025Jun 2025Sept 2025Dec 2025Mar 2026Jun 2026
Sales56 Cr57 Cr60 Cr55 Cr45 Cr42 Cr42 Cr41 Cr49 Cr38 Cr60 Cr49 Cr
Operating expenses (approx.)45 Cr46 Cr46 Cr43 Cr37 Cr39 Cr38 Cr37 Cr44 Cr36 Cr54 Cr43 Cr
EBITDA11 Cr11 Cr13 Cr12 Cr8 Cr3 Cr4 Cr4 Cr4 Cr1 Cr6 Cr6 Cr
OPM %20.3%18.6%22.1%21.2%17.7%6.2%9.3%10.3%8.8%3.2%10.2%12.7%
Other income2 Cr2 Cr0.69 Cr0.39 Cr0.53 Cr2 Cr0.30 Cr0.67 Cr0.58 Cr0.86 Cr0.87 Cr1 Cr
Interest0.22 Cr0.29 Cr0.40 Cr0.22 Cr0.13 Cr0.28 Cr0.36 Cr0.15 Cr0.19 Cr0.39 Cr0.61 Cr0.71 Cr
Depreciation2 Cr2 Cr2 Cr1 Cr2 Cr2 Cr3 Cr2 Cr2 Cr3 Cr3 Cr3 Cr
Profit before tax11 Cr10 Cr12 Cr11 Cr7 Cr2 Cr1 Cr3 Cr2 Cr-0.98 Cr4 Cr4 Cr
Tax %15.2%6.4%11.3%13.7%25.9%101.2%-14.0%18.1%25.7%-43.2%28.1%26.4%
Net profit10 Cr10 Cr10 Cr9 Cr5 Cr-0.02 Cr1 Cr2 Cr2 Cr-1 Cr3 Cr3 Cr
EPS (₹)₹7.34₹1.48₹1.64₹1.38₹0.74₹0.00₹0.17₹0.33₹0.26₹-0.22₹0.40₹0.42

Profit & loss (annual)

Annual · last column is TTM · ₹ Cr · tap + to expand

MetricMar 2022Mar 2023Mar 2024Mar 2025Mar 2026TTM
Sales105 Cr169 Cr224 Cr183 Cr188 CrSign in for TTM
Operating expenses (approx.)96 Cr135 Cr177 Cr157 Cr172 CrSign in for TTM
EBITDA9 Cr33 Cr46 Cr26 Cr16 CrSign in for TTM
OPM %8.5%19.9%20.8%14.3%8.5%Sign in for TTM
Other income1 Cr1 Cr6 Cr3 Cr3 CrSign in for TTM
Interest0.88 Cr1 Cr1 Cr1.00 Cr1 CrSign in for TTM
Depreciation3 Cr5 Cr7 Cr8 Cr10 CrSign in for TTM
Profit before tax6 Cr29 Cr45 Cr20 Cr8 CrSign in for TTM
Tax %20.5%22.4%13.4%24.1%33.1%Sign in for TTM
Net profit5 Cr23 Cr39 Cr15 Cr5 CrSign in for TTM
EPS (₹)₹4.04₹18.09₹5.99₹2.28₹0.77Sign in for TTM
Dividend payout %0.0%0.0%5.1%21.8%0.0%Sign in for TTM
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Trailing twelve months totals and margin rows

Balance sheet

Annual · ₹ Cr · tap + rows to expand

MetricMar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity capital10,13,580 Cr13 Cr13 Cr13 Cr13 Cr
Reserves25 Cr77 Cr115 Cr127 Cr133 Cr
Borrowings—3 Cr13 Cr17 Cr20 Cr
Other liabilities—35 Cr49 Cr44 Cr48 Cr
Total liabilities—128 Cr190 Cr202 Cr214 Cr
Fixed assets (net)—16 Cr19 Cr36 Cr37 Cr
CWIP—2 Cr19 Cr22 Cr32 Cr
Investments—0 Cr6 Cr3 Cr4 Cr
Loans & advances—0.83 Cr1 Cr2 Cr1 Cr
Inventories—39 Cr44 Cr48 Cr53 Cr
Trade receivables—32 Cr86 Cr69 Cr58 Cr
Cash & bank—7 Cr3 Cr6 Cr10 Cr
Other assets—32 Cr13 Cr16 Cr21 Cr
Total assets—128 Cr190 Cr202 Cr214 Cr

Cash flows

Annual · ₹ Cr · tap + rows to expand · last column includes FCF

MetricMar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from operating activity4 Cr-15 Cr6 Cr32 Cr26 Cr
Cash from investing-3 Cr-10 Cr-20 Cr-25 Cr-20 Cr
Cash from financing-1 Cr31 Cr9 Cr-4 Cr-2 Cr
Net cash flow-0.51 Cr7 Cr-5 Cr3 Cr4 Cr
Free cash flow (OCF − Capex)0.44 Cr-24 Cr6 Cr5 Cr6 Cr

Ratios

Ratios as reported or derived per annual period.

MetricMar 2022Mar 2023Mar 2024Mar 2025Mar 2026
ROCE %0.0%32.6%32.4%13.3%5.4%
ROE %0.0%0.0%30.5%10.8%0.0%
Debtor days—68140138112
Inventory days—210283290254
Days payable—94205149132
Cash conversion cycle—185217278233
Debt / equity—0.030.100.120.13
Current ratio—2.863.062.892.47
Net debt / EBITDA0.00-0.130.220.440.63